https://www.taxtmi.com/caselaws?id=328524 The Tribunal allowed the appeal by way of remand, directing the lower authority to reexamine the correlation between the purchases made by the appellant and the subsidiary gate passes on a case-to-case basis. The decision emphasized the importance of establishing a clear link between the goods acquired and the transactions documented in the subsidiary gate passes to determine the eligibility for CENVAT Credit. The denial of credit was set aside, and the penalty imposed was also overturned. en-us Wed, 13 Apr 2016 00:00:00 +0530 Wed, 16 Nov 2016 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328524 The Tribunal allowed the appeal by way of remand, directing the lower authority to reexamine the correlation between the purchases made by the appellant and the subsidiary gate passes on a case-to-case basis. The decision emphasized the importance of establishing a clear link between the goods acquired and the transactions documented in the subsidiary gate passes to determine the eligibility for CENVAT Credit. The denial of credit was set aside, and the penalty imposed was also overturned. Case-Laws Central Excise Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328524